Assume the following information for Kingbird Corp.

Accounts receivable $($beginning balance$)$

$$135,000$

Allowance for doubtful accounts $($beginning balance$)$

$11,300$

Net credit sales

$930,000$

Collections

$900,000$

Write$-$offs of accounts receivable

$5,000$

Collections of accounts previously written off

$1,600$

Uncollectible accounts are expected to be $6\%$ of the ending balance in accounts receivable